Task analysis can be painfully detailed (see Bonner and Walker [1994] for an example), but is absolutely critical for a successful study. It can help the researcher discover the “big patatoes” for a particular JDM task (the variables that are most likely to explain a large amount of variation in individual’s JDM performance). For example, one may note that there is substantial variation in the information individuals purport to examine, leading to an investigation of information search as a key determinant of performance. Without a task analysis, the research mistakenly may believe that information search is a trivial component of the task. Task analysis also can be quite helpful in identifying theories appropriate theories, in turn, can lead the researcher to consider variables either to include or control for in a study because the theories indicate that these variables interact with the variable of interest. Next, a thorough task analysis helps a researcher construct successful manipulations or measurements of variables. Finally, as mentioned previously, a thorough task analysis forces the researcher to think about constraints on solutions prior to conducting research projects and, in so doing, helps the research avoid projects that, in the applied setting of accounting, “miss the the forest for the trees.”